全球智库信息集成服务系统(G2TT): Behavioral Responses to State Income Taxation of High Earners: Evidence from California

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来源类型	Working Paper
规范类型	报告
DOI	10.3386/w26349
来源ID	Working Paper 26349
	Behavioral Responses to State Income Taxation of High Earners: Evidence from California
	Joshua Rauh; Ryan J. Shyu
发表日期	2019-10-07
出版年	2019
语种	英语
摘要	Using administrative income tax data, we analyze the response to Proposition 30, a 2012 ballot measure that increased California marginal tax rates by up to 3 percentage points for high-income households. Relative to baseline rates of departure for their income levels, an additional 0.8% of the residential tax base that landed in the top bracket left California in 2013. Using matched out-of-state taxpayers as controls reveals an income elasticity with respect to the marginal net-of-tax rate of 2.5-3.2 for high-earners who stayed. These responses together eroded 45.2% of state windfall tax revenues within the first year and 60.9% within two years, with the extensive margin accounting for 9.5% of this total.
主题	Public Economics ; Taxation ; Subnational Fiscal Issues ; Labor Economics ; Labor Supply and Demand ; Unemployment and Immigration ; Regional and Urban Economics
URL	https://www.nber.org/papers/w26349
来源智库	National Bureau of Economic Research (United States)
引用统计
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/584020
推荐引用方式 GB/T 7714	Joshua Rauh,Ryan J. Shyu. Behavioral Responses to State Income Taxation of High Earners: Evidence from California. 2019.

条目包含的文件
文件名称/大小	资源类型	版本类型	开放类型	使用许可
w26349.pdf（2592KB）	智库出版物		限制开放	CC BY-NC-SA	浏览